Audits of stock life insurance companies: including statement of position issued by Auditing Standards Division, and statement of financial accounting standards issued by The Financial Accounting Standards Boards
American Institute of Certified Public Accountants. Committee on Insurance Accounting and Auditing, American Institute of Certified Public Accountants. Auditing Standards Division, American Institute of Certified Public Accountants. Financial Accounting Standards Board
American Institute of Certified Public Accountants, 1983 - Insurance, Life - 238 pages
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accepted accounting principles accident and health accrued acquisition expenses actuarial adverse deviation agents AICPA amortization amount ance applicable audit guide auditing procedures auditor auditor's report basis calculation capital and surplus cash charged commissions company's computed conformity death benefits deferred income taxes determined differences disclosure dividends earnings equity estimates factors FASB financial statements future policy benefits gain from operations gains and losses gross premium insurance companies insurance contracts insurance enterprises insurance in force insurance policies investment gains issued liability for future long-duration contracts ments method miums mortality mortgage loans nonadmitted assets opinion paid paragraph payment policies in force policy loans policy reserves preferred stocks premium deficiency premium revenue present value real estate reinsurance renewal result retained earnings special deductions statutory stock life insurance stockholders tax effects taxable investment income Term life insurance tested tion title insurance usually valuation premium variable annuity